摘要
“营改增”的实施对事业单位发展创造了全新机遇,同时其也使得事业单位税务风险增加。论文在阐述“营改增”对事业单位影响的基础上,就“营改增”背景下,我国事业单位税务风险的类型表现展开分析,同时指出事业单位应对税务风险的具体策略,期望能进一步提升事业单位税务管理质量,继而促进事业单位的健康、稳定发展。
The implementation of"Replacing the Business Tax with a Value-Added Tax"has created a new opportunity for the development of public institutions,at the same time,it also increases the tax risk of public institutions.On the basis of expounding the influence of"Replace the Business Tax with a Value-Added Tax"on public institutions,this paper analyzes the types of tax risks of public institutions in China under the background of"Replace the Business Tax with a Value-Added Tax",and points out the specific strategies for public institutions to deal with tax risks.It is expected to further improve the tax management quality of public institutions,and then promote the healthy and stable development of public institutions.
作者
火霞
李霞
HUO Xia;LI Xia(Jinan Yellow River Bureau,Shandong Yellow River Bureau,Jinan 250032,China;Liaocheng Yellow River Bureau,Shandong Yellow River Bureau,Liaocheng 252000,China)
出处
《中小企业管理与科技》
2020年第13期85-86,共2页
Management & Technology of SME
关键词
“营改增”
税务风险
事业单位
应对措施
"Replacing the Business Tax with a Value-Added Tax"
tax risk
public institutions
countermeasures
